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2017 (1) TMI 588 - AT - CustomsImposition of penalty u/s 114(i), 114(iii) and 117 on CHA - mis-declaration of goods - overvaluation of goods to claim higher drawback - the appellant failed to verify the antecedents of the exporter, his identity and address, as was expected of CHA - Held that: - the department has not brought any other evidence to prove that the appellant or his representative indulged in any activity to actively pursue the improper exportation. It stands admitted by Shri Vermani in his statements as well as in the present appeal, that there were lapses in complying with the norms regarding verification of the identity and antecedents of the exporters. However, we are of the view that such lapses are liable to be proceeded with by the Customs Department in terms of the Customs Broker Licensing Regulation, 2012. The conditions precedent for imposing penalty under Section 114 is absent in the facts of the present case. Section 117 provides for imposition of penalty not elsewhere specified for contravention of any of the provisions of this Act. We are of the view that the conduct of the appellant can be covered by the above section. Accordingly, we uphold the penalty imposed under Section 117 of the Customs Act. Appeal disposed off - decided partly in favor of appellant.
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